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Tax Treaty between Singapore and Rwanda Signed

27 August 2014

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Treaty Development

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Singapore-Rwanda

On 26 August 2014, officials from Singapore and Rwanda signed an income tax treaty. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Singapore income tax, and Rwandan  personal income tax, corporate income tax, withholding taxes, and the tax on rent of immovable properties. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of one Contracting State furnishes services in the other State through employees or other engaged personnel for the same or connected project for a period or periods aggregating more than 183...